Lehigh Valley Railroad v. Commonwealth
Supreme Court of Pennsylvania
Lehigh Valley Railroad v. Commonwealth, 1 Monag. 45 (Pa. 1888)
17 A. 179; 1888 Pa. LEXIS 764
Lehigh Valley Railroad v. Commonwealth
Opinion of the Court
We have examined with care the opinion of the learned judge who tried the above stated cases in the court below, and we are satisfied that the conclusions reached by him are correct. Nor do we deem it advisable to attempt to add anything to what he has so well said.
The judgments are severally affirmed. A. B. W.
Note. — -Cf., contra, decision of Inter-State Commerce Commission, filed Nov. 26, 1888, in New Orleans Cotton Exchange v. Cin., N. O. & T. R. R. Co., 2 Inter-St. Com. R. 289, citing the Gloucester Perry Case, 114 U. S. 196.
Reference
- Full Case Name
- Lehigh Valley Railroad Co. v. Commonwealth Commonwealth v. Lehigh Valley Railroad Co.
- Cited By
- 3 cases
- Status
- Published
- Syllabus
- The Act of June 7,1879, l 7, providing for a tax upon gross receipts derived from tolls and transportation, telegraph business and express business, is valid so far as it applies to receipts arising from the transportation of freight and passengers by continuous carriage from one point in the state to another point in the state, which is internal commerce, although such transportation was conducted out of the state and in again in course of transit. Receipts arising from the transportation of freight and passengers between points within and points without the state, or inter-state commerce, are not taxable by the state.